Subpart B - COMPUTATION OF LOUISIANA TAXABLE INCOME
- Section 47:287.61 - Gross income defined
- Section 47:287.63 - Allowable deductions defined
- Section 47:287.65 - Net income defined
- Section 47:287.67 - Louisiana net income defined
- Section 47:287.69 - Louisiana taxable income defined
- Section 47:287.71 - Modifications to federal gross income
- Section 47:287.73 - Modifications to deductions from gross income allowed by federal law
- Section 47:287.75 - Computation of net income
- Section 47:287.77 - Computation of Louisiana net income or loss
- Section 47:287.79 - [Repealed]
- Section 47:287.81 - Items not deductible; amounts attributable to income not taxed
- Section 47:287.82 - Corporate deductions; add-back of certain intangible expenses; interest and management fees
- Section 47:287.83 - [Repealed]
- Section 47:287.85 - [Repealed]
- Section 47:287.86 - Net operating loss deduction
- Section 47:287.91 - Determination of Louisiana net income or loss
- Section 47:287.92 - Segregation of items of gross income
- Section 47:287.93 - Computation of net allocable income from Louisiana sources
- Section 47:287.94 - Computation of net apportionable income from Louisiana sources
- Section 47:287.95 - Determination of Louisiana apportionment percent